PECULIARITIES OF ACCОUNCTING OF HOLIDAY PAY IN EDUCATIONAL INSTITUTIONS AND DIRECTIONS OF ITS IMPROVEMENT

In a market economy, salary are an important element of the labor market, formed due to interaction demand and supply expresses value use hired labor. Various aspects social relations affect salaries incomes. Salaries teachers, compared other sectors publish institutions, have certain features: regulated by many special regulations, is guaranteed amount income, paid mainly for mental work, depending on level their qualifications. Holidays payments employees unworked time while maintaining job average earnings, ensuring fundamental constitutional right rest. All between employers issues remuneration leave legislation: general, sectoral, regional agreements, collective agreements. This study devoted theoretical methodological problems organization holiday accounting, determining areas improvement. article analyzes features calculation, accounting holidays in general secondary education. According current legislation, characteristics different types vacations given. The main granting paying annual teachers size, unused pay cases, payment monetary compensation considered. such calculations, various transactions occur, made out primary documents recorded reporting forms. Failure comply with non-compliance legislation calculating threatens sanctions fines imposed both responsible persons institution itself. elements that need be disclosed Order Accounting Policy terms educational institutions listed. An algorithm daily wage inclusion individual employee's total income calculation period type has been developed proposed use.